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CITY OF ROSEVILLE, MINNESOTA
<br />MANAGEMENT'S DISCUSSION AND ANALYSIS
<br />For Year Ended December 31, 2016
<br />FINANCIAL ANALYSIS OF THE GOVERNMENT AS A WHOLE
<br />Analysis of the City's Operations - Governmental activities decreased the City of Roseville's net
<br />position by $5,357,179. Business-type activities increased Roseville's net position by $1,618,011, for an
<br />overall increase of $811,397. Key elements of this increase are as follows:
<br />CONDENSED STATEMENT OF CHANGES IN NET POSITION
<br />Revenues
<br />Progiam Revenues
<br />Charges for services
<br />Operating grants and
<br />Contriburions
<br />Capita] grants and
<br />Contributions
<br />General Revenues
<br />Property taxes
<br />Other taxes
<br />Grants & conh•iburions not
<br />Restricted to specific
<br />Programs
<br />lnvestment earnings
<br />Net Increase (decrease) in
<br />fair value of investments
<br />Gain on Sale of capital asset
<br />Expenses
<br />General government
<br />Public safety
<br />Public works
<br />Economic development
<br />Recreation
<br />Interest on debt
<br />Sanitary sewer
<br />Water
<br />Uolf
<br />Storm drainage
<br />Recycling
<br />Cl�ange in Net Position before
<br />Transfers
<br />Transfers
<br />Tncrease (decrease)in
<br />Net position
<br />Governmental Governmental Business-Type Business-Type
<br />Acrivities Acrivities Activities Activities Total Total
<br />2016 2015 2016 2015 2016 2015
<br />$ 9,A17,035 $ 8,214,172 $ 14,000,057 $ 13,575,343 $ 23,817,092 $ 21,789,515
<br />1,219,715 1,055,810
<br />2,137,095 2,368,626
<br />] 9,550,627 17,710,161
<br />2,221,477 2,741,391
<br />24,435 24,435
<br />758,630 579,253
<br />90,533 189,251 1,310,248 1,245,061
<br />277,055 2,000 2,414,150 2,370,626
<br />- - ]9,550,627 U,710,161
<br />- - 2,221,477 2,741,391
<br />- - 24,435 24,435
<br />36,658 45,199 795,288 624,452
<br />(897,640) 119,627 (46,107) 5,129 (943,747) 124,756
<br />129,474 - 7,635 145,442 137.109 145,442
<br />Total Revenues $ 34,960,848 $ 32,813,475 $ 14,365,831 $ 13,962,364 $ 49,326,679 $ 46,775,839
<br />$ 7,615,373 $ 6,126,713 $ - $ - $ 7,615,373 $ 6,126,713
<br />13,102,041 10,307,351 - - 13,102,041 10,307,351
<br />9,676,272 4,834,914 - - 9,676,272 4,834,914
<br />4,729,987 2,603,186 - - 4,729,987 2,603,186
<br />5,185,845 4,653,377 - - 5,185,845 4,653,377
<br />813,509 886,950 - - 813,509 886,950
<br />- - 3,815,857 3,541,971 3,815,857 3,541,971
<br />- - 5,977,512 5,698,196 5,977,512 5,698,196
<br />- - 340,677 306,814 340,677 306,814
<br />- - 1,327,856 1,120,225 1,327,856 1,120,225
<br />- - 480,918 463,018 480,918 463,018
<br />Total Expenses $ 41,123,027 $ 29,412,491 $ 11,942,820 $ 11,130,224 $ 53,065,847 $ 40,542,715
<br />$ (6,162,179) $ 3,400,984 $ 2,423,011 $ 2,832,140 $ (3,739,168) $ 6,233,124
<br />sos,000 �s2,000 �sos,000> ��s2,000> - -
<br />(5,357,179) 4,182,984 1,618,011 2,050,140 (3,739,168) 6,233,124
<br />Net position on January lst, as restated (Note 6) 155,781,141 147,047,592 30,704,690 28,809,200 186,485,831 175,856,792
<br />Net position on December 31st 150,423,962 155,781,141 32,322,701 30,704,690 182,746,663 186,485,831
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